Additional exemption - Construction in the enterprise zone.
San José Municipal Code § 4.54.036
in effect4.54.036 - Additional exemption - Construction in the enterprise zone.
A. The collection of the tax imposed under this chapter, to the extent not already suspended, shall be suspended and the tax shall not be collected with respect to the construction of any building or structure, or portion thereof, within that area designated as the "Expanded Enterprise Zone Target Areas" on that certain map entitled "Expanded Enterprise Zone Target Areas," on file with the clerk of the City of San José, which map is incorporated herein by reference. Except as provided in subsection C, this section shall be effective until April 1, 2001. This exemption shall not apply to residential buildings or structures of four (4) dwelling units or less.
B. The suspension of the collection of taxes, as provided in subsection A, shall not apply to any parcel of land or structure within said expanded enterprise zone target areas in which a member of the San José city council, serving in that capacity, has a financial interest on June 22, 1993.
C. Notwithstanding subsection A above, the collection of the tax imposed by this chapter shall continue to be suspended with respect to the construction of any building or structure, or portion thereof, within the expanded enterprise zone target areas when the construction is done subject to and in accordance with a valid, binding and effective agreement with the redevelopment agency, entered into prior to January 30, 2001, and such agreement meets all of the following requirements:
1. The agreement is in the form of a development and disposition agreement, an owner participation agreement or a lease with a term of greater than five years pursuant to which the lessee is required to make substantial improvements to the leased property;
2. The agreement was entered into prior to January 30, 2001; and
3. The owner or developer is not in default of any provision of the agreement.
D. The extension of the suspension of the collection of taxes as provided in subsection C shall not apply to any construction of tenant improvements undertaken subsequent to the issuance of the initial certificate of occupancy for the building or structure subject to the agreement with the redevelopment agency.
E. The extension of the suspension of the collection of taxes as provided in subsection C shall not apply to any parcel of land or structure within the expanded enterprise zone target areas in which a member of the San José city council, serving in that capacity, has a financial interest on December 12, 2000.
(Ords. 22443, 24148, 24417, 26253.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.54COTA_4.54.036ADEXONENZOFetched: 11/1/2026